Amazon Ltd reported the following tax attributes for the taxation year ending December 31, 2020.

• The balance of both refundable dividend tax on hand account at December 31,2019 was nil.
• The company received portfolio dividend of $18,750.
• The company paid $112,500 in taxable dividend, all non-eligible, to its shareholders.
• The refundable portion of part I tax was correctly calculated to be $1,533.

Calculated the dividend refund for the taxation year 2020.